IFICI regulation · Order No. 352/2024/1

Annex II Industrial and service activities (CAE codes)

Anexo II · a que se refere o n.º 1 do artigo 8.º

Portaria n.º 352/2024/1, de 23 de dezembro · as amended by Portaria n.º 52-A/2025/1 · regulation of Article 58-A EBF, checked 26 October 2026

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Mining and quarrying - divisions 05 to 09;

Indústrias extrativas - divisões 05 a 09;

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Manufacturing - divisions 10 to 33;

Indústrias transformadoras - divisões 10 a 33;

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Information and communication activities - divisions 58 to 63;

Atividades de informação e comunicação - divisões 58 a 63;

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Research and development in the physical and natural sciences - group 721;

Investigação e desenvolvimento das ciências físicas e naturais - grupo 721;

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Higher education - subclass 85420;

Ensino superior - subclasse 85420;

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Human health activities - subclasses 86100 to 86904.

Atividades de saúde humana - subclasses 86100 a 86904.

What we checked in this article

Check every CAE division, group and subclass number and range (05–09, 10–33, 58–63, 721, 85420, 86100–86904).

Moving to Portugal for a qualifying role? Annex II sets how and when to register.

We check whether the role and the employer qualify for IFICI, prepare the registration and the employer’s documents, and model the tax saving against the normal rates. A written answer and a fixed quote within one working day.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

IFICI, registered on time

The 20% rate depends on registering by 15 January of the year after you become resident, with the right entity and the right evidence. Tell us your role and your employer, and we will check eligibility and prepare the filing.

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